DAFINESSE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DAFINESSE
Largest movements
- Cash +€10,899
up €10,899 (+14.2%), from €76,745 to €87,644
mainly Other debts (+€69,100) and Net result for the year (+€22,216)
- Receivables within one year +€1,846
up €1,846 (+26.5%), from €6,967 to €8,813
of which Other amounts receivable: +€3,895
- Other debts +€69,100
up €69,100 (+1,478%), from €4,675 to €73,775
- Profit (loss) carried forward -€57,733
down €57,733 (-72.2%), from €79,949 to €22,216
- Trade debts +€3,727
up €3,727 (+34.3%), from €10,878 to €14,605
- Current portion of long-term debt -€3,283
no longer reported in 2025 (was €3,283)
- Tax, wage and social debts +€2,264
up €2,264 (+18.9%), from €11,993 to €14,257
of which Taxes: +€2,264
- Gross operating margin -€22,679
down €22,679 (-34.5%), from €65,783 to €43,103
- Taxes -€6,163
down €6,163 (-50.3%), from €12,257 to €6,094
- Depreciation -€4,247
down €4,247 (-25.9%), from €16,419 to €12,172
- Financial income -€2,144
down €2,144 (-81.0%), from €2,649 to €504
of which Non-recurring financial income: -€2,114
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,778 | €134,853 | +€14,075 | +11.7% |
| Fixed assets | 21/28 | €32,189 | €33,411 | +€1,222 | +3.8% |
| Tangible fixed assets | 22/27 | €32,189 | €33,411 | +€1,222 | +3.8% |
| Plant, machinery and equipment | 23 | €20,117 | €21,981 | +€1,864 | +9.3% |
| Furniture and vehicles | 24 | €12,072 | €3,583 | -€8,489 | -70.3% |
| Other tangible fixed assets | 26 | - | €7,848 | +€7,848 | |
| Current assets | 29/58 | €88,589 | €101,442 | +€12,853 | +14.5% |
| Stocks and contracts in progress | 3 | €2,599 | €2,239 | -€360 | -13.9% |
| Stocks | 30/36 | €2,599 | €2,239 | -€360 | -13.9% |
| Amounts receivable within one year | 40/41 | €6,967 | €8,813 | +€1,846 | +26.5% |
| Trade receivables | 40 | €4,250 | €2,201 | -€2,049 | -48.2% |
| Other amounts receivable | 41 | €2,717 | €6,612 | +€3,895 | +143% |
| Cash at bank and in hand | 54/58 | €76,745 | €87,644 | +€10,899 | +14.2% |
| Deferred charges and accrued income | 490/1 | €2,278 | €2,747 | +€468 | +20.6% |
| Total equity and liabilities | 10/49 | €120,778 | €134,853 | +€14,075 | +11.7% |
| Equity | 10/15 | €89,949 | €32,216 | -€57,733 | -64.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,949 | €22,216 | -€57,733 | -72.2% |
| Amounts payable | 17/49 | €30,829 | €102,637 | +€71,808 | +233% |
| Amounts payable within one year | 42/48 | €30,829 | €102,637 | +€71,808 | +233% |
| Current portion of amounts payable after more than one year | 42 | €3,283 | - | -€3,283 | |
| Trade debts | 44 | €10,878 | €14,605 | +€3,727 | +34.3% |
| Suppliers | 440/4 | €10,878 | €14,605 | +€3,727 | +34.3% |
| Taxes, remuneration and social security | 45 | €11,993 | €14,257 | +€2,264 | +18.9% |
| Taxes | 450/3 | €2,993 | €5,257 | +€2,264 | +75.7% |
| Remuneration and social security | 454/9 | €9,000 | €9,000 | = | 0.0% |
| Other amounts payable | 47/48 | €4,675 | €73,775 | +€69,100 | +1,478% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,419 | €12,172 | -€4,247 | -25.9% |
| Other operating charges | 640/8 | €857 | €1,271 | +€413 | +48.2% |
| Gross operating margin | 9900 | €65,783 | €43,103 | -€22,679 | -34.5% |
| Operating profit (loss) | 9901 | €48,507 | €29,660 | -€18,846 | -38.9% |
| Financial income | 75/76B | €2,649 | €504 | -€2,144 | -81.0% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -100.0% |
| Non-recurring financial income | 76B | €2,618 | €504 | -€2,114 | -80.7% |
| Financial charges | 65/66B | €1,502 | €1,854 | +€352 | +23.5% |
| Recurring financial charges | 65 | €1,502 | €1,854 | +€352 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €49,653 | €28,310 | -€21,343 | -43.0% |
| Income taxes | 67/77 | €12,257 | €6,094 | -€6,163 | -50.3% |
| Profit (loss) for the period | 9904 | €37,396 | €22,216 | -€15,180 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,396 | €22,216 | -€15,180 | -40.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.